Accounting 2.0 implementation with zero price. Capitalization of goods with zero value in documents
Any buyer likes to get something for free. Refusing free goods or other valuables that can be sold or used in some way (for example, as raw materials or supplies) is, of course, stupid. However, if the invoice for such goods has a zero price, then the recipient may have tax difficulties. However, they may also be from the seller himself. Therefore, when an accountant sees an item with a zero price in the invoice, questions arise: how to take this into account, what taxes to pay and what to do to prevent such difficulties from arising in the future?
"Accounting" difficulties for the buyer
So, you have received a product or sample for free from your supplier. If the invoice for their receipt indicates a zero price, this is grounds for inspectors to consider them received free of charge. And as a result, special requirements must be presented.
We include the cost of free goods received in “profitable” income
Of course, the first thing that inspectors require to pay is income tax on the cost of goods received free of charge (Clause 2 of Article 248, paragraph 8 of Article 250 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated January 19, 2006 N 03-03-04/1 /44; Letter of the Federal Tax Service of Russia for Moscow dated April 29, 2008 N 20-12/041762.1). The Ministry of Finance believes that it should be defined as a market price and taken into account in income (Article 40, paragraph 8 of Article 250, paragraph 1 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation).
If you buy similar goods from your supplier, then the market value is easy to determine: it will be equal to the price of a regular purchase (Clause 5 of Article 40 of the Tax Code of the Russian Federation).
But if the supplier gave you other goods that you had not previously purchased from him, or if you received free samples of new products or goods, then it is difficult to determine. You simply don’t have the data for this in the first place. Therefore, in order to avoid difficulties with inspectors, it is better to stock up on documents that would show the cost of the goods you received (or at least similar ones).
The simplest thing is to ask the seller for a certificate (signed and stamped) about the normal price for the sale of goods or other valuables that he gave you for free. If you received goods from a foreign counterparty, then you can take their customs value as the market price.
Well, if none of the above options suits you, then you can request data on the same products from other organizations. Or you can take the price from official sources about market prices for goods, works or services and stock exchange quotations (Clause 11 of Article 40 of the Tax Code of the Russian Federation).
It’s even more difficult if there is no market as such for the valuables you received for free. You will have to focus on the price of their subsequent sale (Clause 10 of Article 40 of the Tax Code of the Russian Federation). In this case, the market acquisition price will be equal to the difference between the price at which you sold or are going to sell the goods to your customers and your normal costs for such resale (excluding the purchase price of the goods).
But in any case, your organization should be interested in having documentary evidence of the market price on hand. Otherwise, the tax office may determine the market value itself - and this price may turn out to be more than you think.
Note
The situation is the same for simplifiers: in order not to argue with the inspectorate, they must take into account in their income the goods received free of charge at their market value (Clause 1 of Article 346.15, paragraph 8 of Article 250 of the Tax Code of the Russian Federation).
Of course, you can argue with this point of view. After all, the transfer of a bonus product is not a donation (Clause 2 of Article 423, paragraph 2 of paragraph 1 of Article 572 of the Civil Code of the Russian Federation; paragraph 3 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 21, 2005 N 104). Judge for yourself: there is no talk of any gratuitousness. You receive a bonus product only if strictly certain conditions are met. And property is considered received free of charge if, with its appearance, the recipient does not have a reciprocal obligation to transfer property, property rights, perform work or provide services (Clause 2 of Article 248 of the Tax Code of the Russian Federation). But such logic is unlikely to be supported by the tax inspector.
Impostors do not have to pay taxes on bonus goods received
Retail traders on UTII are luckier than simplifiers and income tax payers. If the receipt of such goods is associated with an activity for which UTII must be paid, then you will not have to pay any taxes on goods received free of charge. After all, the concept of “trade” includes not only the sale, but also the acquisition of goods (Clause 1, Article 11, Article 346.27 of the Tax Code of the Russian Federation; Clause 1, Article 2 of the Federal Law of December 28, 2009 N 381-FZ “On the Fundamentals of State Regulation of Trade activities in the Russian Federation"). And if, in the course of “imputed” activities, you received goods for free and then sold them as part of retail trade, then these operations together fall under UTII.
And if, in addition to retail trade, you have other general activities or activities on the simplified tax system, for example, wholesale trade, then you will have to distribute income in the form of free goods received between different types of activities. The Ministry of Finance recommends doing this on the basis of separate accounting data (Letter of the Ministry of Finance of Russia dated January 28, 2010 N 03-11-06/3/11). But how exactly depends on the situation. For example, you received free bonus goods worth 100 rubles from a supplier. for buying a batch of goods worth 10,000 rubles. Moreover, from this batch of goods worth 3,000 rubles. sold at retail, and the goods cost 7,000 rubles. sold wholesale. Income 100 rub. can be divided like this. 30 rubles can be attributed to activities on UTII. (proportional to the cost of goods sold at retail). And then the remaining 70 rubles should be included in the general regime. But you can distribute the income received differently. The main thing is to justify your approach and consolidate it in your accounting policies.
It will not be possible to write off the market value of goods on which the tax was paid as “profitable” expenses.
Let's assume that you took the safe route and took into account in your income the cost of the goods you received for free from the supplier. And they paid income tax on it. It is quite logical to assume that in your tax accounting the cost of free goods has been determined, by which you can reduce the proceeds when selling them. Or take this cost into account as part of your expenses - if you use these goods as raw materials or supplies.
However, the Ministry of Finance does not agree with this position. For bonus goods or samples received free of charge from suppliers, the Tax Code does not have any rules for determining value at all (Clause 2 of Article 254, Article 268 of the Tax Code of the Russian Federation). Taking advantage of this, inspectors consider the cost of their acquisition to be zero (Letters of the Ministry of Finance of Russia dated September 26, 2011 N 03-03-06/1/590, dated January 19, 2006 N 03-03-04/1/44).
Attention! It is dangerous to reflect the market value of free items and expense that as their purchase price.
As you already understand, this position is not entirely logical. After all, when selling goods received free of charge, there is double taxation of their market value: once as non-operating income, the second - as part of the proceeds from sales. And the same income should not be subject to income tax twice - this is directly enshrined in Chapter. 25 of the Tax Code of the Russian Federation (Clause 3 of Article 248 of the Tax Code of the Russian Federation). Therefore, if you decide to argue with the inspectors, you can take into account as your expense in tax accounting the market value of the goods on which you paid income tax upon receipt (Resolution of the Federal Antimonopoly Service UO of April 27, 2011 N F09-2353/11-C3).
Note
Similar disputes arose previously during the sale of valuables capitalized during inventory or dismantling of fixed assets (Clause 2 of Article 254 of the Tax Code of the Russian Federation (as amended, in force until 01/01/2010); Letters of the Ministry of Finance of Russia dated 12/18/2006 N 03-03-04/1/ 841, dated June 15, 2007 N 03-03-06/1/380). The courts supported taxpayers that when selling surplus, their value can be written off as expenses, equal to the amount included in income on which income tax was paid (Article 268 of the Tax Code of the Russian Federation; Resolution of the Federal Antimonopoly Service UO of April 27, 2011 N F09-2353/11- C3). And since 2010, changes have been made to the Tax Code, and now revenue can be reduced by the market value of assets without any disputes (Clause 2 of Article 254 of the Tax Code of the Russian Federation).
Additional costs can be taken into account without any problems
Just because a supplier doesn't charge you for bonus items doesn't mean you don't have costs associated with receiving them. The most common associated costs are transportation. And when receiving bonus goods from foreign suppliers, additional costs will inevitably arise for storage, insurance and payment of customs duties. Where to put these additional costs? After all, it is clear that if you use free goods in your business activities, then all such expenses are economically justified (Article 252 of the Tax Code of the Russian Federation). Both the Ministry of Finance and Moscow tax authorities agree with this (Letter of the Ministry of Finance of Russia dated September 22, 2010 N 03-03-06/1/605; Letter of the Federal Tax Service of Russia for Moscow dated March 4, 2011 N 16-15/020443@). But what specific type of expenses include related costs depends on your accounting policy for tax purposes.
Option 1. According to the accounting policy, costs associated with the acquisition of goods are taken into account as independent expenses (Articles 318, 320 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated May 29, 2007 N 03-03-06/1/335). In this case:
- costs not related to the delivery of goods to you from the supplier can be immediately written off as indirect (for example, these could be insurance costs or customs duties);
- the costs of delivering goods to you should be taken into account as direct costs;
- the cost of goods received free of charge in tax accounting will be zero.
Option 2. The accounting policy stipulates that expenses associated with the receipt of goods must be distribute between batches of purchased goods and include in their cost. In this case, you have the opportunity to form the purchase price of free goods.
If you distribute the associated costs in proportion to the weight or quantity of goods, there will be no difficulties. But if you distribute the costs associated with the acquisition of goods (both purchased for money and free ones) in proportion to purchase prices, then you need to decide how much your free goods will “cost” for the purposes of such distribution. On the one hand, they have a zero price. On the other hand, for tax purposes you need to “draw” their market value and pay income tax on it. Therefore, you can choose for yourself:
(or) focus on the zero cost of goods - then free goods will still be listed with you at a zero price;
(or) focus on market value - then part of the associated costs can be attributed to the cost of free goods.
It is better to write down the chosen option in your accounting policy - so that inspectors clearly know how exactly you calculate income tax.
In accounting, there are several approaches to determining the value of free goods and samples received.
In accounting, unlike tax accounting, goods or other valuables received free of charge are reflected at market value (Clause 9 of PBU 5/01 “Accounting for inventories”, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n). In addition, as usual, the cost of the valuables you receive must include the associated costs associated with receiving bonus goods (Clause 6 of PBU 5/01).
As soon as you determine in accounting the market price of freely received valuables, you will need to take into account the same amount in other income (Clause 7 of PBU 9/99 “Organizational Income”, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n).
Importers should pay special attention to the posting of free goods and other inventory items. Because if you received a free product from a foreign supplier, then without accepting the product for accounting, you will not be able to deduct the VAT paid at customs.
Step 1. We determine the accounting market price of received goods or samples with a zero price
The most difficult thing is to determine what the market price should be: the acquisition price or the possible sale price? PBU 5/01 does not have a clear answer to this question. Therefore, we will consider several possible options.
Option 1. The market price of goods and materials received free of charge is the market price of their possible acquisition.
That is, their purchase price. In this case, this price will coincide with the price on which you paid income tax. And therefore, the amount of income from this operation in tax and accounting will be the same.
But when writing off the cost of free values received to the financial result, you cannot avoid the differences between tax and accounting.
Option 2. The market price of goods and materials received free of charge is the market price of their possible sale.
Moreover, this price must be determined regardless of whether you are going to sell these goods and materials or whether you will use them yourself - for example, as materials or raw materials. The main thing is to determine the price at which such valuables can be sold. If you go this route, you will immediately have to determine the income in the form of their selling price. And in tax accounting, income will be determined in the amount of their purchase price. As a result, “tax” income will differ from income in accounting. And you will have to reflect permanent differences according to PBU 18/02 (Clause 4, 7 PBU 18/02 “Accounting for calculations of corporate income tax”, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n). When writing off in accounting the cost of goods (raw materials, materials) received free of charge, also do not forget that the amount of expenses in the form of the cost of inventory items written off as expenses is zero in tax accounting, but not in accounting.
Option 3. The market price of goods received under an invoice with a zero value must be determined based on the terms of the contract under which they were received.
After all, such goods, in principle, cannot be called received free of charge - if in order to receive them the organization must perform predetermined actions. Experts from the Ministry of Finance adhere to this position.
From authoritative sources
Sukharev Igor Robertovich, Head of the Department of Accounting and Reporting Methodology of the Department for Regulation of State Financial Control, Auditing, Accounting and Reporting of the Ministry of Finance of Russia
“Even if the goods were received with a zero price on the invoice, but in order to receive them the buyer had to fulfill certain contractual obligations (for example, buy a certain volume of goods), then such receipt cannot be called gratuitous. After all, in order to receive a bonus product, the organization must This was to pay for all previous installments.
Therefore, to determine the cost of bonus goods in accounting, you must do this. The amount paid for previous games must be distributed between them in such a way that the corresponding part goes to the bonus game. Most often, the prospects for achieving a certain volume of purchases are clear to the buyer in advance when the condition for providing bonuses follows from an agreement with the supplier or its public statements. It is unlikely that the bonus for the buyer was a complete “surprise”.
If, however, such prospects were not immediately known to the buyer, then within one reporting year, upon receipt of a bonus batch or individual bonus goods, it is necessary to redistribute the cost of previous batches to them, including reducing by the appropriate amount the amount of recognized expenses in the part in which which previous batches have already been sold. If these events exceed the annual reporting date, then the same must be done, applying the norms of PBU 7/98 “Events after the reporting date” (Approved by Order of the Ministry of Finance of Russia dated November 25, 1998 N 56n).”
From an economic point of view, this approach is the most correct. However, as we see, it is the most labor-intensive for an accountant. Since to form the cost of bonus products or free samples, other accounting data must be adjusted. For example, reduce the cost of previously recorded goods purchased from the same supplier. Because of this, the cost of all goods (both free and not) in tax and accounting will be different.
In addition, this approach means that no income arises in accounting in connection with receiving bonus products or free samples. This is, of course, a common sense approach. Only now, as we have already said, when calculating income tax, inspectors insist on reflecting income and paying income tax on it. As a result, there are differences between accounting and tax accounting and the need to once again apply PBU 18/02.
Step 2. We reflect income from receiving free goods or samples
This must be done if you determined the cost of bonus goods or free samples according to option 1 or 2. That is, you recognized them as free values received, focusing on the primary documents (an invoice with a zero price).
Previously, many accountants reflected the value of property received free of charge, including free goods, on account 98 “Deferred income”. But as of this year, the Accounting Regulations no longer contain clause 81, which is dedicated to the accounting of future income (Clause 81 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n; clause 19 Appendix to the Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n). And in the line “Future income” of the balance sheet (Order of the Ministry of Finance of Russia dated 07/02/2010 N 66n) it is necessary to reflect only targeted budget financing (Clause 9, 20 PBU 13/2000 “Accounting for state aid”, approved by Order of the Ministry of Finance of Russia dated 10/16/2000 N 92н).
So, of course, you can use account 98 in accounting to reflect income from receiving free valuables (Instructions for using the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n). But then it will be more difficult for you to correctly prepare financial statements. Therefore, when receiving free valuables, it is better to record income in account 91-1 “Other income”.
Moreover, for convenience, you can post these amounts through account 60 “Settlements with suppliers and contractors”. Then it will be clear from whom exactly you received the goods. As a result, the wiring diagram may look like this (we do not consider including associated costs in the price - these wiring are standard).
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Bonus free goods (raw materials, |
41 "Products" |
60 "Calculations with |
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Market value of free |
60 "Calculations with |
91-1 "Other |
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A permanent tax asset is reflected |
68 "Calculations according to |
99 "Profits and |
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This posting will only occur if you decide in accounting |
||
When selling free goods (or when assigning the cost of raw materials and materials to the financial result in accounting - either directly or indirectly as part of the cost of finished products), permanent differences must be reflected (Clause 4, 7 of PBU 18/02).
For clarity, let’s consider the calculation of a permanent tax liability using the example of the sale of goods received free of charge from suppliers (we do not provide the VAT calculation entry - it is well known to everyone).
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Reflected sales revenue |
62 "Calculations with |
90-1 "Revenue" |
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The actual accounting is written off |
90-2 |
41 "Products" |
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In tax accounting, the cost of goods sold will be zero, so |
||
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Reflects permanent tax |
99 "Profits and |
68 "Calculations according to |
Conclusion
Receiving bonus goods and free samples at a zero price, which the buyer “earned” by fulfilling certain conditions of the contract with the supplier, results in difficulties in accounting: both in accounting and tax.
Tax difficulties for the seller
If your organization is a supplier who has decided to distribute free goods or its products to its customers, then not everything is going smoothly for you either.
Attention! When transferring a bonus product to a buyer, the seller must charge VAT on its market price.
In accounting the cost of such goods (products) can be included in commercial expenses or expenses for ordinary activities (Clause 5, 7, 9 PBU 10/99 “Organization expenses”, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n) and reflected as a debit account 44 “Sales expenses” or account 91-2 “Other expenses”. There will be no proceeds from sales on account 90 “Sales”, since you are giving away your goods for free.
But from the cost of freely transferred goods or products (which is determined as their regular selling price) it is necessary to charge VAT, since for the purposes of ch. 21 of the Tax Code of the Russian Federation, such a transfer is equated to sale (Subclause 1, clause 1, Article 146, clause 2, Article 154 of the Tax Code of the Russian Federation). And you will have to issue an invoice (Clause 3 of Article 168 of the Tax Code of the Russian Federation) (although your buyer will not have the right to deduct it (Letter of the Ministry of Finance of Russia dated March 21, 2006 N 03-04-11/60)).
The accrued VAT can be reflected either as a business expense on account 44 “Sales expenses”, or as other things on subaccount 91-2 “Other expenses”.
When calculating income tax You have nothing to include in your income (since you transferred the goods at zero price). And you can take into account expenses as other expenses (Subclause 49, paragraph 1, Article 264 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated 08/31/2009 N 03-03-06/1/555, dated 08/04/2009 N 03-03-06/ 1/513):
(If) you transfer your products as bonuses - their cost (defined as the amount of direct costs for their production (Articles 318, 319 of the Tax Code of the Russian Federation));
(If) transfer bonus goods - their purchase price.
We warn the manager
To avoid problems with the tax authorities, everything It is better to register bonuses for customers in the customer loyalty program, marketing policy or other internal document with similar content. Otherwise, inspectors will consider them ordinary gifts and will deduct their value from expenses when calculating income tax (Clause 16 of Article 270 of the Tax Code of the Russian Federation).
The provisions of paragraph 16 of Art. 270 of the Tax Code of the Russian Federation, which prohibits accounting for the cost of gratuitously transferred property as expenses, should not be applied here - after all, the bonus product was transferred not as a gift, but as part of a program to increase customer loyalty.
Please note that, in the opinion of the Ministry of Finance, you cannot take into account in the “profitable” expenses the VAT that you accrued for the free transfer of goods (Letters of the Ministry of Finance of Russia dated 03/11/2010 N 03-03-06/1/123, dated 12/08/2009 N 03-03-06/1/792). Although some organizations manage to prove the opposite. True, only in court (Resolution of the Federal Antimonopoly Service of the North Caucasus Region dated August 13, 2010 in case No. A32-2525/2009-70/36).
It is better to avoid “free cheese” by changing the terms of the supply agreement
As you can see, the downside of free goods is tax costs. For the buyer - in the form of income tax, and for the supplier - in the form of VAT.
Therefore, it is better to avoid free bonus products and samples altogether. To do this, you can consider the following options for contract terms.
Option 1. The supplier gives the buyer a cash bonus, which is then offset against payment for certain goods.
That is, first the supplier simply charges a premium. The buyer then selects an item for an amount equal to the premium amount. And the third step is to offset the debt for the goods and the debt in the form of unpaid premiums. It can be done at the request of one of the parties.
The buyer must include such a premium in his income when calculating income tax. Please note that buyers who pay UTII do not have to pay income tax on received cash bonuses, bonuses and discounts (Letters of the Ministry of Finance of Russia dated 01.07.2009 N 03-11-06/3/178, dated 15.05.2009 N 03-11-06 /3/136). Of course, if there are no other types of activities other than “imputed” ones.
With this approach, goods for which a premium is included as payment will have their own price. It can be taken into account in expenses - both in accounting and when calculating income tax. "Input" VAT can be deducted.
The supplier can take such a premium into account in its non-operating expenses (Subclauses 19.1, 20 clause 1 of Article 265 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia for Moscow dated 03/05/2010 N 16-15/023302@). And as usual, income tax and VAT must be charged on the proceeds from the sale of shipped goods, and an invoice must also be issued to the buyer.
Option 2. The supplier ships bonus items or free samples with a specific price (not zero) along with the regular product shipment. And the declared cost of free goods reduces the cost of regular goods.
As you can see, with this option, the total price of goods does not increase by the cost of bonus goods (free samples). Because of this, the supplier must reduce the price of each item on the invoice (or several of them).
If the supplier decides to reduce the price of all regular goods supplied under the invoice, then the unit price of each item will decrease.
As you can see, with this option, bonuses turn into an ordinary discount. And the buyer will have a clear price for all goods received, which means there will be justified and documented expenses for their acquisition, which can be taken into account when calculating income tax. And there will be the right to deduct VAT.
Only the supplier needs to ensure that the price of bonus or free goods and samples does not exceed the total price of the “discount” batch of goods. To achieve this, some provide various restrictions. For example, they stipulate in the contract and in their marketing policy that bonus goods should not account for more than 30% (50%, 60%, etc.) of the cost of the batch of goods with which they are supplied.
As you can see, the saying about free cheese does not lose its relevance. And even if the buyer must earn it, tax authorities still consider it a gift received “just like that.” In such situations, proper formalization of the “seller-buyer” relationship will help. After all, if in order to receive something, the buyer must fulfill certain conditions, then there should be no talk of any free goods. And if all the goods received have their own price, then there will be no problems with accounting, taxes, or inspectors.
INCOME TAX
In most cases, the seller is not going to “gift” the buyer just like that. The conditions for receiving an additional batch of goods or other property are stipulated in the contract, i.e., in order to receive a “gift”, the buyer must fulfill certain conditions, for example, purchase goods for a certain amount. How should the free receipt of such a bonus be classified for profit tax purposes?
A gratuitous agreement is an agreement under which one party undertakes to provide something to the other party without receiving payment or other consideration from it1. But in our situation there are counter obligations. The supplier will supply free goods only if certain conditions are met. Thus, it is impossible to unambiguously recognize the transfer of goods as a bonus as a gift, which means that the buyer should not receive income in the form of property received free of charge. At the same time, according to the Ministry of Finance of Russia2, the provision of free goods is a gratuitous transfer of property. Therefore, the buyer must include the market value of the bonus product in non-operating income3.
The taxation of the transaction depends on how the transaction is qualified. The risky option is to capitalize the goods at a “zero” price. A safe option is to follow the official recommendations of the Ministry of Finance of the Russian Federation, especially since from 01/01/2015 this option will not lead to additional costs. When selling a bonus product, organizations have the opportunity to take into account in tax expenses the market value at which it was included in non-operating income. Corresponding amendments have been made to paragraph. 2 p. 2 art. 254 Tax Code.
In tax accounting, income in the form of property received free of charge is reflected on the date the parties sign the act of acceptance and transfer of property, regardless of the method used in tax accounting for recognizing income and expenses4.
As already mentioned, when receiving property free of charge, income is assessed based on market prices determined taking into account the provisions of Article 105.3 of the Tax Code of the Russian Federation, i.e. this price may be the price stipulated by the contract and indicated in the primary documents5. But in accordance with paragraph 8 of Art. 250 of the Tax Code of the Russian Federation, recognized income should not be lower than the costs of production or acquisition of “bonus” goods received. Information about prices for the taxpayer - the recipient of the property must be confirmed documented or by conducting an independent assessment. So, when receiving a “gift,” it would be good to obtain from the supplier documents confirming his costs for purchasing the transferred “bonus” batch of goods in order to be sure that the market value of the “bonus” is not lower than the supplier’s costs. In practice, taxpayers determine the market value of “free” acquisitions by the price of purchasing similar goods from the same supplier for a fee or by the price of their subsequent sale. Tax authorities, as a rule, do not argue with this, since otherwise they themselves will have to calculate the market price of goods and prove the correctness of its determination in court.
If the taxpayer decides to follow the instructions of the Ministry of Finance, he will avoid not only disputes with the tax authorities, but also the differences between accounting and tax accounting of income and expenses. Of course, if the “bonus” goods are accepted for accounting and tax accounting at the same price. We will talk about accounting for goods a little later.
SPECIAL MODES
If a buyer applying the simplified tax system receives bonus goods, then when determining the object of taxation, he must take into account their market value in non-operating income6. Taxpayers using the simplified tax system apply the same procedure for assessing and accounting for bonus goods as payers of corporate income tax7.
The Ministry of Finance explained that if the buyer combines OSNO or simplified tax system with UTII (engaged in wholesale and retail trade), then income in the form of bonus goods can be taken into account for the purpose of calculating income tax or simplified tax system only partially8. In income, the taxpayer will reflect only those bonus goods that will not be used for UTII. In this case, the buyer is obliged to keep separate records of property, liabilities and business transactions in relation to business activities subject to UTII taxation, and business activities in respect of which the taxpayer pays taxes in accordance with a different taxation regime9.
The transfer of a bonus product, even with a zero cost, from the seller will be considered as a gratuitous sale of this product, unless he proves that the cost of the “gift” is already included in the price of the main product10. Therefore, the seller must calculate VAT on the market value of the “gift”11. However, the buyer does not have the right to deduct such VAT, since deduction is possible if the tax is presented for payment and the supplier does not require payment for the “bonus” goods12.
ACCOUNTING
#FOOTNOTE#Goods received free of charge are accepted for accounting at the actual cost, which recognizes its current market value as of the date of receipt13. In clause 9.2 of the Concept of Accounting in the Market Economy of Russia14 several options are proposed for assessing assets in such cases. The buyer has the right to accept a bonus product for accounting at the regular price of its purchase from a given supplier or at the current market value, that is, according to the amount of money that can be received as a result of the sale of this product. The latter is consistent with the assessment of goods received free of charge, established by clause 9 of PBU 5/01.
According to the author, the choice of method for valuing a bonus product depends on the purpose of its acquisition, i.e. if the bonus product is not intended for resale, for example, it will be used in production, it should be valued at the regular purchase price of such goods (excluding value added tax and excise taxes), and if the received goods are sold, then at the price of possible sale.
When receiving a bonus product, the following entries are made in the buyer’s accounting records:
Dt sch. 60 “Settlements with suppliers and contractors” Set of accounts. 91 “Other income and expenses”, subaccount “Other income” - income from receiving “bonus” goods is reflected. Dt sch. 41 “Goods” Set of accounts. 60 “Settlements with suppliers and contractors” – bonus goods received from the supplier.
EXAMPLE
For achieving the purchase volume, the contract provides for the provision of a bonus to the buyer in the form of the supply of an additional 10 units of the same product. According to the supply agreement, bonus products are supplied at a price equal to zero. Under the terms of the supply agreement, the cost of previously supplied products does not change. The usual price for purchasing 10 units of this product from this supplier is 11,800 rubles, including VAT of 1,180 rubles. The received goods were sold wholesale by the organization for 16,520 rubles, including VAT of 2,520 rubles.
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Debit |
Credit |
Sum,rub. |
Primarydocument |
|
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Other income was recognized in connection with the receipt of bonus goods |
Supply contract, Accounting information |
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Received a bonus product from the supplier |
Receipt order |
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Packing list |
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Accounting information |
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VAT charged on sale |
Invoice |
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|
Accounting certificate-calculation |
|
Debit |
Credit |
Sum,rub. |
Primarydocument |
|
|
Other income is recognized upon receipt of a bonus product |
Supply contract, Accounting information |
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Bonus item accepted for accounting |
Supplier shipping documents, Certificate of acceptance of goods |
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Revenue from sales of goods is reflected |
Packing list |
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The actual cost of the bonus product sold was written off |
Accounting information |
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VAT charged on sale |
Invoice |
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The financial result is reflected (without taking into account other operations) |
Accounting certificate-calculation |
We hope our article will allow you to avoid mistakes when reflecting the buyer of a bonus product in the accounting and tax records.
In this article we will be interested in the use of discounts:
- transferring a bonus (free) product to the buyer;
- payment of a cash premium to the buyer;
- reducing the buyer's debt.
But from the point of view of accounting and accounting for profit tax purposes for an organization that purchases goods and keeps records in the 1C: Accounting 8 edition 3.0 program.
The Buyer organization applies the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 “Accounting for calculations of corporate income tax”. The organization is a payer of value added tax (VAT).
Award in the form of a bonus product
On January 27, 2017, the Buyer organization, as a bonus for fulfilling the terms of the contract for the supply of goods, received an additional 100 units of goods from the Supplier organization. The usual price for purchasing such a product from a supplier is 2,000 rubles. plus VAT 18% (RUB 360), which corresponds to the market price.
In order to stimulate the buyer to increase the volume of goods supplied to him, the supply contract may provide for a condition for providing a bonus in the form of a certain quantity of goods for fulfilling the terms of the contract. From the point of view of civil law, such a transfer of goods is not a donation, since in accordance with paragraph 4 of Art. 423 of the Civil Code of the Russian Federation, such a supply agreement is considered as a paid agreement.
Goods received as a bonus and intended for resale, in accordance with clause 5 of PBU 5/01 “Accounting for inventories,” are accepted for accounting as inventories (MP) at actual cost. But the above-mentioned PBU does not contain a special procedure for determining the actual cost of inventories received under paid contracts and not subject to payment (transferred at zero cost). Therefore, the organization has the right to take into account a bonus product at the current market value (which corresponds to clause 9 of PBU 5/01) or at the regular price of its purchase from a given supplier (which corresponds to clause 9 of PBU 5/01).
For profit tax purposes in accordance with paragraphs. 3 p. 1 art. 268 of the Tax Code of the Russian Federation, when selling purchased goods, the taxpayer has the right to reduce income by the cost of purchased goods. Since the bonus product was received at a zero price, when it is sold, the taxpayer does not have the right to reduce the tax base for income tax. Therefore, the cost of the bonus product in tax accounting should be equal to zero. This point of view is reflected in numerous letters from the Russian Ministry of Finance.
The receipt of property without obligations to pay for it, in accordance with clause 2 of PBU 9/99 “Income of Organizations,” represents an increase in economic benefits, which is recognized as income of the organization. The buyer must reflect the cost of the bonus product as part of other income (clause 7 of PBU 9/99).
The instructions for using the Chart of Accounts state that income associated with the gratuitous receipt of property is accounted for in account 98 “Deferred Income” subaccount “Gratuitous Receipts”. Since 2011, according to the majority of consultants, deferred income can be reflected in accounting only in cases directly provided for by regulatory legal acts on accounting (instructions for using the Chart of Accounts do not apply to regulatory acts). But there is a fairly widespread opinion that an organization can prescribe the use of account 98 “Deferred Income” to account for income upon receipt of bonus (free) goods in its accounting policy. Therefore, in our example we will consider two options: without using account 98 and using account 98.
For profit tax purposes, goods received from a supplier as a premium (bonus) are considered for the purchasing organization as property received free of charge (clause 2 of Article 248 of the Tax Code of the Russian Federation). The gratuitous receipt of property leads to the recognition of non-operating income in the amount of the market price of the received property (clause 8 of Article 250 of the Tax Code of the Russian Federation). The specified income is recognized on the date of receipt of the bonus product (clause 1, clause 4, article 271 of the Tax Code of the Russian Federation).
Receiving a bonus product does not change the prices of previously purchased products. Consequently, the buyer does not adjust the VAT amounts previously accepted for deduction on purchased goods.
If the supplier recognized the provision of bonus goods as a gratuitous transfer and calculated VAT on it, the buyer does not have the right to deduct the accrued amount of VAT (clause 19 of the Rules for maintaining a purchase book, Decree of the Government of the Russian Federation No. 1137 of December 26, 2011).
To reflect the receipt of bonus goods in the program, we need two documents: the Receipt document (acts, invoices) with the transaction type Goods and the Operation document.
In the header of the Receipt document we will indicate the counterparty-seller and the agreement with him.
In the tabular part of the document, we will select (create) the corresponding product nomenclature and indicate its quantity without indicating the price. Accounting accounts in the configured program are installed automatically.
When posted, the document credits the goods to account 41.01 “Goods in warehouse” only in quantitative accounting.
An example of filling out the Receipt document and the result of its implementation are shown in Fig. 1
To form the accounting value of the bonus product and to accrue income in accounting and for profit tax purposes, we will use the Transaction document.
First, let's consider the option without using account 98.
Let's add wiring. For debit, we will indicate account 41.01 and fill out its analytics; we will not indicate the quantity. For the loan, we will indicate account 91.01 “Other income” and, as an analytics, we will select (create) the item of other income and expenses with the type of item Free receipt of property, work, services, property rights. We will indicate the accounting value of the bonus product received. In tax accounting (Amount Dt), we will indicate the zero cost of the goods and reflect the corresponding constant difference. The amount of non-operating income in tax accounting (Amount Kt) corresponds to the amount of income in accounting.
The completed Operation document is shown in Fig. 2.
Upon subsequent sale of the bonus product, an expense will be recognized in accounting - the cost of the product. For profit tax purposes, there will be no expenses, since the cost of the bonus product in tax accounting is zero.
To sell a bonus product, we will use the Sales document with the Goods transaction type. The document is filled out in the usual manner.
When carried out, the document will accrue revenue in accounting and tax accounting (Dt 62.01 - Kt 90.01.1).
In accounting, VAT will be charged on the proceeds (Dt 90.03 - Kt 68.02) and the document will make an entry in the Sales VAT accumulation register (sales book).
Expenses in the form of the cost of goods (Dt 90.02.1 - Kt 41.01) will be recognized only in accounting, there are no expenses in tax accounting, and the corresponding constant difference will be taken into account in the debit of account 90.
The Implementation document and the result of its implementation are presented in Fig. 3.
When closing the month, when closing account 90 Sales, the permanent difference will be written off to the debit of account 99 “Profits and losses”, and, therefore, a permanent tax liability will be accrued. The amount of permanent tax liability is calculated as the product of the permanent difference and the income tax rate (RUB 200,000 * 20% = RUB 40,000).
The posting of the routine operation Calculation of income tax is shown in Fig. 4.
Let's consider the second option for filling out the Transaction document - using account 98 “Deferred income”.
First, let's add an accounting entry. For debit we will indicate account 41.01, we will fill out its analytics, we will not indicate the quantity. For the loan, we will indicate account 98.02 “Gratuitous receipts”. We will indicate the accounting value of the bonus product. In tax accounting (Amount Dt), we will indicate a zero cost and reflect the corresponding permanent difference. The amount of income for future periods in tax accounting (Amount Kt) is also equal to zero, since in tax accounting non-operating income is recognized in the current period, therefore we will indicate the corresponding temporary difference for the loan.
Let's add a posting for tax accounting (you can copy the previous one). The debit account in this case does not matter; we can leave the account as 41.01. For the loan, we will indicate account 91.01 “Other income”; as an analytics, we will select the item of other income and expenses with the type of item: Free receipt of property, work, services, property rights. In accounting (Amount) we indicate zero. In tax accounting, we will indicate the amount of non-operating income for the loan (Amount Kt) and reflect the corresponding temporary difference with a minus sign.
The completed Operation document is shown in Fig. 5.
With this option for registering a transaction in the month of receipt of the bonus product, a deferred tax asset will be accrued at the end of the month. The amount of the deferred tax asset is calculated as the product of the temporary difference and the income tax rate (RUB 200,000 * 20% = RUB 40,000).
The posting of the routine operation Calculation of income tax is shown in Fig. 6.
If we use account 98, then simultaneously with the sale (disposal) of the bonus product we need to write off deferred income and recognize other income. To do this, we again need the Operation document.
Let's add wiring. By debit we will indicate account 98.02 “Gratuitous receipts”. For the loan, we will indicate account 91.01 “Other income” with the article Gratuitous receipts. In accounting we will indicate the cost of the sold (retired) bonus product. In tax accounting, we will indicate only the corresponding temporary differences as debits and credits.
The completed Operation document is shown in Fig. 7.
When closing the month of sale of a bonus product, in addition to the accrual of a permanent tax liability, the repayment of a deferred tax asset will also be accrued.
The postings of the routine operation Calculation of income tax are shown in Fig. 8.
Discount in the form of a cash bonus for the buyer
On January 27, 2017, the Buyer organization received a notice from the Supplier organization that it had been accrued a remuneration in the form of a bonus for fulfilling the terms of the supply agreement in the amount of 100,000 rubles. The funds were transferred to the organization’s current account on February 6, 2017.
In order to stimulate the buyer, the contract for the supply of goods may provide for the payment of monetary compensation for fulfilling the terms of the contract. The presence in the contract of a condition on such remuneration does not contradict paragraph 4 of Art. 421 Civil Code of the Russian Federation. The amount of the specified remuneration is not taken into account when determining the price of goods.
In accounting, the amount of premium due to the purchasing organization from the seller in accordance with the concluded agreement for the supply of goods is considered as an increase in economic benefits, i.e. is recognized as income of the organization. Income in the form of a cash bonus is other income for the organization and is recognized on the date of actual receipt of funds or on the date of receipt of a notice from the supplier about the provision of a bonus (clauses 7, 16 of PBU 9/99).
For profit tax purposes, the premium received from the supplier, in accordance with clause 2 of Art. 248 of the Tax Code of the Russian Federation represents property received free of charge. When gratuitous property is received, non-operating income arises (clause 8 of Article 250 of the Tax Code of the Russian Federation), which is recognized on the date of receipt of funds (clause 2 of clause 4 of Article 271 of the Tax Code of the Russian Federation).
When receiving a notification from the supplier about the accrual of a cash bonus, it is necessary to accrue income in accounting. To perform this operation, we will use the Operation document.
By debit we can indicate account 76.09 “Other settlements with various debtors and creditors.” In the account analytics, we will indicate the counterparty-seller, create an agreement with the type Other (let's call it conventionally Cash premium under a supply agreement), and create a Settlement Document (manual accounting) as a settlement document (notice). For the loan, we will indicate account 91.01 “Other income” with the item of other income and expenses Gratuitous receipts. In accounting we will indicate the amount of the bonus - 100,000 rubles. Since in tax accounting the premium is recognized as income only on the date of receipt of funds, the amounts of tax debit and credit must be equal to zero, and, as a result, the corresponding temporary differences must be recorded.
Thus, we recognized income only in accounting; for tax purposes, it will be recognized later when funds are received. If receipt of a notice and receipt of funds occur in different periods, then a deferred tax liability (DTL) will be accrued, which is calculated as the product of temporary differences (TD) and the income tax rate.
An example of filling out an Accounting Certificate is shown in Fig. 9.
Since in our example, funds were credited to the current account only in the next month, in January, at the end of the month, IT was credited in the amount of 20,000 rubles. (RUB 100,000 * 20% = RUB 20,000).
The posting of the routine operation Calculation of income tax is shown in Fig. 10.
To reflect in the program the fact of receipt of a cash bonus to the organization's current account, you can use the document Receipt to current account with the transaction type Other settlements with counterparties.
An example of filling out a document and posting it is shown in Fig. eleven.
When the premium amount is credited to the current account, income must be accrued for tax purposes. Let's use the Operation document again (you can copy the previous document).
The posting will be exactly the same as in the previous document, but the premium amount must be indicated only in the debit and credit of the tax account, and the corresponding (negative) temporary differences must be recorded. Thus, we recognize income only in tax accounting and eliminate temporary differences that we recorded in the previous month.
An example of filling out an Accounting Certificate is shown in Fig. 12.
Since the temporary differences are fully repaid, the deferred tax liability accrued in January will be repaid at the end of the month in February.
The posting of the routine operation Calculation of income tax for February is shown in Fig. 13.
Discount that reduces the buyer's debt
A discount of this type reduces the buyer’s existing debt or is counted as an advance payment for the delivery of the next batch of goods.
On January 27, 2017, the Buyer organization received a notice from the supplier that it had been accrued remuneration in the form of a bonus for fulfilling the terms of the supply agreement in the amount of RUB 118,000. The premium amount is counted as an advance payment under the relevant agreement.
In accounting, the amount of the premium due to the buyer, as in the previous example, is other income for the buyer, which is recognized on the date of receipt of the notice.
For profit tax purposes, the premium received by the buyer, the amount of which is counted by the supplier as an advance payment for the delivery of the next batch of goods, essentially represents a gratuitously received property right, the receipt of which leads to the recognition of non-operating income (clause 8 of Article 250 of the Tax Code of the Russian Federation). The specified income is recognized on the date of receipt of the notice in the amount specified in the notice (clause 1, clause 4, article 271 of the Tax Code of the Russian Federation).
To calculate income from remuneration, as in the previous example, we will use the Transaction document.
The debit indicates account 60.02 Settlements on advances issued. The advance payment is accrued under the current supply agreement. You can use the Calculation Document (manual accounting) as a settlement document. For the loan, as in the previous example, account 91.01 is indicated with the item other income and expenses Gratuitous receipts. The amount of the premium is indicated in accounting and tax accounting.
An example of filling out the Operation document is shown in Fig. 14.
Let's summarize. In the three examples we considered, the Buyer organization received from the seller of goods three discounts of different types, not related to changes in the price of a unit of goods:
- bonus in the form of a bonus product (product cost 200,000 rubles);
- cash bonus (RUB 100,000);
- reduction of the buyer's debt (advance issued 118,000 rubles).
The total other income of the organization received as a result of discounts recognized in accounting is 418,000 rubles. A fragment of the Financial Results Report for the first quarter of 2017 is presented in Fig. 15.
As we have already said more than once, for profit tax purposes, all these three types of discounts, such as gratuitously received property and property rights, are subject to clause 8 of Art. 250 of the Tax Code of the Russian Federation and are included in the non-operating income of the organization.
When generating an income tax return, non-operating income in the form of gratuitously received property (work, services) or property rights will be reflected in line 102 of Appendix 1 to Sheet 02.
A fragment of the Income Tax Declaration for the first quarter of 2017 is presented in Fig. 16.
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The supplier issued UTD with zero prices (as a gift, bonus), these conditions were not specified in the contract with this supplier. In the future, this product will be resold at other prices. How to properly register in accounting?
In this situation, capitalize such goods as received free of charge.
When goods are received free of charge, their value (to be reflected in accounting) is determined based on the market price. The market price is the amount of money that can be received from their sale. The market price can be set based on the price level prevailing on the day the asset was received. Information about the level of current market prices must be confirmed by documents or through an examination.
In accounting, reflect the gratuitous receipt of goods by posting:
Debit 41(15) Credit 98-2
– goods received free of charge are taken into account.
An example of reflecting the gratuitous receipt of goods and its sale with postings is given in the text of the detailed answer.
Rationale
From the situation of Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class
How can a buyer reflect the receipt of a bonus product with a zero price when calculating income tax?
Reflect the bonus product with a zero price in income as income from property received free of charge.*
If the primary documents indicate a zero price, this means that upon receipt of the property the buyer is not obliged to pay for it or return it. And if so, then the relationship between the seller and the buyer should be regarded as a gratuitous transfer - a donation. This follows from the provisions of the Civil Code of the Russian Federation.
For tax purposes, gratuitous receipt of property is classified as non-operating income. Determine the amount of income from the receipt of a bonus product with a zero price based on market prices. This procedure is established by paragraph 2 of Article 248, paragraph 8 of Article 250 of the Tax Code of the Russian Federation. Similar clarifications are given in the letter of the Ministry of Finance of Russia dated February 19, 2015 No. 03-03-06/1/8096.*
How to reflect the purchase of goods in accounting
Free admission*
When goods are received free of charge, their value (to be reflected in accounting) is determined based on the market price. The market price is the amount of money that can be received from their sale. Such rules are established in PBU 5/01. The market price can be set based on the price level prevailing on the day the asset was received. Information about the level of current market prices must be confirmed by documents or through an examination. This follows from paragraph 10.3 of PBU 9/99.
The actual cost of goods received free of charge, in addition to the market value of the goods, may also include other costs associated with the acquisition (transport, commissions to intermediaries, etc.) ().
In accounting, reflect the gratuitous receipt of goods by posting:
Debit 41(15) Credit 98-2
– goods received free of charge are taken into account.
This procedure follows from the Instructions for the chart of accounts (accounts, )
When selling goods received free of charge, reflect the income:
Debit 98-2 Credit 91-1
– income from the sale of goods received free of charge is recognized (in the amount of goods actually sold).
This procedure is provided for in the Instructions for the chart of accounts.
An example of reflecting in accounting transactions related to the gratuitous receipt of goods and their sale*
In March, Alpha LLC received free goods with a market value of 100,000 rubles. In April, some goods worth 60,000 rubles. was sold wholesale for RUB 74,340. (including VAT – 11,340 rubles). The remaining part of the goods (worth 40,000 rubles) was sold in May for 49,560 rubles. (including VAT - 7560 rubles). “Alpha” accounts for goods on account 41 at actual cost (without using accounts 15 and 16).
Alpha's accountant made the following entries in accounting.
March:
Debit 41 Credit 98-2
– 100,000 rub. – the receipt of goods is reflected at market value.
April:
Debit 90-2 Credit 41
– 60,000 rub. – the cost of goods received free of charge is written off;
– 11,340 rub. –
Debit 62 Credit 90-1
– 74,340 rub. – sales of goods are reflected;
Debit 98-2 Credit 91-1
– 60,000 rub. – income is reflected in the form of the value of goods received free of charge at the time of their sale.
Debit 90-2 Credit 41
Debit 90-3 Credit 68 subaccount “VAT calculations”
– 7560 rub. –
VAT is charged on goods sold;
Debit 62 Credit 90-1
– 49,560 rub. – sales of goods are reflected;
Debit 98-2 Credit 91-1
– 40,000 rub. – income is reflected in the form of the value of goods received free of charge at the time of their sale.
How to reflect the purchase of goods for tax purposes. The organization applies a general taxation system
Free receipt*
When receiving goods free of charge, the organization must recognize income in the form of its market value (clause 8 of Article 250, clause 4 of Article 274 of the Tax Code of the Russian Federation). Recognize this income on the day you receive the property (subclause 2, clause 4, article 271, Tax Code of the Russian Federation).*
When further selling this product, it is impossible to reduce the income tax by its market value. This is explained by the fact that the organization does not have expenses for its acquisition (it was received free of charge) (subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation). A similar point of view was expressed in letters of the Ministry of Finance of Russia dated July 17, 2007 No. 03-03-06/1/488, dated January 19, 2006 No. 03-03-04/1/44. However, in arbitration practice there are examples of court decisions in which companies defended their right, after selling goods received free of charge, to write off its market value as expenses (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 30, 2006 No. A31-9216/19, Northwestern District dated February 28, 2007 No. A56-15183/2005). The judges pointed out that otherwise the value of the property received free of charge would be reflected in income twice.*
Expenses directly related to the sale of property received free of charge reduce income tax. This follows from the provisions of Article 268 of the Tax Code of the Russian Federation.*
An example of how gratuitous receipt of goods is reflected in accounting and taxation*
In March, Alfa CJSC received free goods with a market value of 100,000 rubles. In April, some goods worth 60,000 rubles. was sold wholesale for RUB 74,340. (including VAT - 11,340 rubles), the remaining part costing 40,000 rubles. was sold in May for 49,560 rubles. (including VAT - 7560 rubles).
“Alpha” accounts for goods on account 41 at actual cost (without using accounts 15 and 16). The organization determines income and expenses for calculating profit tax using the accrual method.
When calculating income tax, goods received free of charge were taken into account in the following order.
Upon receipt of goods free of charge, income in the amount of 100,000 rubles was recognized. This income was taken into account when calculating income tax for March.
When selling part of the goods in April, income in the amount of 63,000 rubles was recognized. (RUB 74,340 – RUB 11,340). This income was not reduced by the cost of goods, since when calculating income tax, these goods are taken into account at zero cost.
When selling the remaining part of the goods in May, income in the amount of 42,000 rubles was recognized. (RUB 49,560 – RUB 7,560). This income was also not reduced by the value of goods received free of charge.
The following entries were made in accounting.
March:
Debit 41 Credit 98-2
– 100,000 rub. – the receipt of goods is reflected at market value;
Debit 09 Credit 68 subaccount “Calculations for income tax”
– 20,000 rub. (RUB 100,000 ? 20%) – a deferred tax asset is reflected.
April:
Debit 90-2 Credit 41
– 60,000 rub. – the cost of goods received free of charge is written off;
– 12,000 rub. (RUB 60,000 ? 20%) – a permanent tax liability has been formed;
Debit 98-2 Credit 91-1
– 60,000 rub. – income is reflected in the form of the cost of goods received free of charge at the time of their sale;
– 12,000 rub. (RUB 60,000 ? 20%) – part of the deferred tax asset is written off;
Debit 90-3 Credit 68 subaccount “VAT calculations”
– 11,340 rub. – VAT is charged on goods sold;
Debit 62 Credit 90-1
– 74,340 rub. – sales of goods are reflected.
Debit 90-2 Credit 41
– 40,000 rub. – the cost of goods received free of charge is written off;
Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– 8000 rub. (RUB 40,000 ? 20%) – a permanent tax liability has been formed;
Debit 98-2 Credit 91-1
– 40,000 rub. – income is reflected in the form of the cost of goods received free of charge at the time of their sale;
Debit 68 subaccount “Calculations for income tax” Credit 09
– 8000 rub. (RUB 40,000 ? 20%) – part of the deferred tax asset is written off;
Debit 90-3 Credit 68 subaccount “VAT calculations”
– 7560 rub. – VAT is charged on goods sold;
Debit 62 Credit 90-1
– 49,560 rub. – sales of goods are reflected.
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